https://www.taxtmi.com/caselaws?id=448138 Customs authorities may reopen an earlier assessment after clearance to recover short-levied duty through a timely notice and with an opportunity of hearing. Bra cups fall under CTH 6212 as parts of brassieres: the specific tariff description and the goods' essential character prevail over classification based solely on material composition under CTH 3926. Exemption under Notification No. 26/2000-Cus. requires the claim and its conditions to be established at import; the benefit was unavailable where that was not shown. Bra cups imported as functional pairs must be valued as one unit for duty computation rather than split into individual pieces. en-us Wed, 10 Jan 2024 00:00:00 +0530 Tue, 30 Apr 2024 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448138 Customs authorities may reopen an earlier assessment after clearance to recover short-levied duty through a timely notice and with an opportunity of hearing. Bra cups fall under CTH 6212 as parts of brassieres: the specific tariff description and the goods' essential character prevail over classification based solely on material composition under CTH 3926. Exemption under Notification No. 26/2000-Cus. requires the claim and its conditions to be established at import; the benefit was unavailable where that was not shown. Bra cups imported as functional pairs must be valued as one unit for duty computation rather than split into individual pieces. Case-Laws Customs Wed, 10 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448138